Excisability of photographic film: films from cutting, slitting and perforation of jumbo rolls treated as manufacture, excisable. Photographic films produced by cutting, slitting and perforation of jumbo rolls constitute a manufacturing process and are excisable goods. The sequence of operations-slitting into 35 mm rolls, perforation, printing of frame numbers/trade marks/bar codes, trimming, winding onto spools and assembly into cartridges-converts an intermediate jumbo roll into a finished product ready for use. Tariff identity between jumbo rolls and finished film does not preclude excisability; such films shall be treated as excisable and leviable to Central Excise duty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excisability of photographic film: films from cutting, slitting and perforation of jumbo rolls treated as manufacture, excisable.
Photographic films produced by cutting, slitting and perforation of jumbo rolls constitute a manufacturing process and are excisable goods. The sequence of operations-slitting into 35 mm rolls, perforation, printing of frame numbers/trade marks/bar codes, trimming, winding onto spools and assembly into cartridges-converts an intermediate jumbo roll into a finished product ready for use. Tariff identity between jumbo rolls and finished film does not preclude excisability; such films shall be treated as excisable and leviable to Central Excise duty.
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